Yan Tat Group Holdings Cash Flow Statement

Financials in millions HKD. Fiscal year is January - December.

Millions HKD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	8.73	60.31	75.08	94.26	46.24
Depreciation & Amortization	31.11	29.39	28.72	29.63	29.31
Loss (Gain) From Sale of Assets	-	-	0.96	-	-
Asset Writedown & Restructuring Costs	3.37	3.51	0.76	0.44	0.79
Provision & Write-off of Bad Debts	0.25	-0.83	-1.04	1.78	-0.11
Other Operating Activities	-13.36	2.19	-8.51	-8.33	9.44
Change in Accounts Receivable	21.27	29.17	23.57	32.18	-18.42
Change in Inventory	-2.44	-12.82	29	9.83	-54.91
Change in Accounts Payable	-2.42	-4.55	-14.07	-27.9	12.84
Change in Other Net Operating Assets	-4.09	-6.12	-2.19	9.52	-5.59
Operating Cash Flow	42.43	100.24	132.29	141.42	19.59
Operating Cash Flow Growth	-57.67%	-24.23%	-6.45%	621.73%	-76.08%
Capital Expenditures	-158.96	-33.21	-11.29	-7.87	-5.87
Sale of Property, Plant & Equipment	-	-	0.76	-	-
Cash Acquisitions	-7.52	-	-	-	-
Other Investing Activities	-0.22	8.96	0.22	-0.25	-
Investing Cash Flow	-166.7	-24.26	-10.3	-8.12	-5.87
Short-Term Debt Issued	-	-	48.91	114.63	94.79
Long-Term Debt Issued	170.01	60.33	-	-	-
Total Debt Issued	170.01	60.33	48.91	114.63	94.79
Short-Term Debt Repaid	-	-	-51.56	-110.66	-68.32
Long-Term Debt Repaid	-43.19	-34.62	-1.68	-1.7	-1.68
Total Debt Repaid	-43.19	-34.62	-53.25	-112.36	-70
Net Debt Issued (Repaid)	126.82	25.71	-4.33	2.27	24.78
Common Dividends Paid	-14.4	-24	-28.8	-14.4	-14.4
Financing Cash Flow	112.42	1.71	-33.13	-12.13	10.38
Foreign Exchange Rate Adjustments	10.29	-7.18	-3.62	-15.96	3.54
Net Cash Flow	-1.56	70.5	85.24	105.21	27.65
Free Cash Flow	-116.53	67.02	121.01	133.55	13.73
Free Cash Flow Growth	-	-44.61%	-9.39%	872.77%	-80.64%
Free Cash Flow Margin	-22.67%	11.56%	19.23%	17.96%	1.80%
Free Cash Flow Per Share	-0.49	0.28	0.50	0.56	0.06
Cash Interest Paid	5.38	1.58	0.57	0.41	0.4
Cash Income Tax Paid	7.58	6.47	21.66	22.75	7.59
Levered Free Cash Flow	-127.98	52.47	99.48	99.44	-7.73
Unlevered Free Cash Flow	-124.62	53.46	99.83	99.7	-7.48
Change in Working Capital	12.33	5.67	36.32	23.63	-66.08

Source: S&P Global Market Intelligence. Standard template. Financial Sources.